GST Registration

Goods and Services Tax (GST) is an indirect tax levied on supply of goods or services or both in India. Usually suppliers of goods or services or both are required to register under gst only if their aggregate turnover in a financial year exceeds certain prescribed limits. Certain categories of suppliers are mandatorily required for GST Registration

 

GST Registration must be taken state wise. If a business entity is supplying goods and services from more than one state or union territory, it is required to register in each such state or union territory.

GSTIN

Goods and Services Tax Identification Number (GSTIN) is a unique 15-digit alphanumeric code allotted to a supplier on successful registration under GST. The first 2 digits are the state code which is followed by the 10-digit PAN. The 13th digit represents the number of entities registered under the same PAN. The 14th digit is Z by default and the final digit is a random character.

Turnover based GST Registration

Any person engaged in supply of goods exclusively whose aggregate turnover does not exceed Rs 40 lakhs is exempted from GST Registration. This is in effect from 1st April 2019 onwards. This limit is not applicable for:

  • Persons required to take compulsory GST Registration under this Act.
  • Persons engaged in making supply of goods being ice-cream and other edible ice, pan masala, tobacco and manufactured tobacco substitutes.
  • Persons engaged in making intra-state supplies in the states of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand
  • Persons voluntarily registered under this Act.

For Supply of Services, person making inter-state supply with aggregate turnover not exceeding Rs. 20 lakhs are not required to obtain GST Registration. This limit is Rs. 10 lakhs in case of special category states. The special category states are Mizoram, Tripura, Manipur and Nagaland.

Mandatory GST Registration

Below is a list of suppliers who are mandatorily required to register irrespective of their aggregate turnover:

  • Persons making inter-state supply (other than inter-state supply of services as mentioned above)
  • Casual Taxable Persons
  • Persons who are required to pay tax under reverse charge
  • E-commerce Operators who are required to pay tax on specified services
  • Non-resident taxable persons making taxable supply
  • Persons who are required to deduct tax at source
  • Persons who make taxable supply of goods or services or both on behalf of taxable persons whether as an agent or otherwise
  • Input Service Distributors
  • Every e-commerce operator who is required to collect tax at source
  • Every person supplying Online Information and Database Access & Retrieval (OIDAR) service from a place outside India to a person in India, other than a registered person
  • Persons who supply goods or services or both, through electronic commerce operators [other than those mentioned in point (iv) above] who are required to collect tax at source

Exemption from GST Registration

The following list of persons not liable to register under GST:

  • Persons exclusively making supply of non-taxable goods or services
  • Persons exclusively making supply of wholly exempted goods or services
  • An agriculturist to the extent of supply of produce out of cultivation of land
  • Persons notified by the CBIC to be exempted from registration.

Special Cases Notified by CBIC

From time to time, the government has notified persons who are not required to obtain registration under GST:

  1. Job workers engaged in making inter-state supply of services (does not include job work in relation to jewellery)
  2. Persons who are only engaged in making supply of such taxable goods or services or both whose total tax is payable on reverse charge basis by the recipient.
  3. Persons making inter-state supplies of notified handicraft goods, notified products made by craftsmen predominantly by hand (This exemption will apply only if the aggregate value of such supplies, to be computed on all India basis does not exceed Rs. 20 lakhs (Rs. 10 lakhs in special category states) and such person has a PAN and has generated e-way bill.)
  4. Persons making supply of services (other than hotel, cab, housekeeping) through an electronic commerce operator who is required to collect tax at source and have aggregate turnover up to Rs. 20 lakhs (Rs. 10 lakhs in case of special category states)

Voluntary Registration

Any supplier of goods or services or both may voluntarily register under GST even though they are not mandatorily required to do so. In case of voluntary registration, all provisions that are applicable to a registered person shall apply to such supplier. They shall be required to deposit GST and file timely returns, failing to which interest/ penalty will apply.

Video on GST Registration

  • What is GST?
  • Who needs Compulsory Registration
  • Turnover-based Registration
  • Exempt from registration

Exclusive suppliers of goods, intra-state, in states other than Arunachal Pradesh, Manipur, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand are required to be registered if aggregate turnover exceeds Rs. 40 lakhs. This does not include goods like ice-cream, pan masala, tobacco etc.

 

For suppliers of goods in Arunachal Pradesh, Meghalaya, Sikkim, Uttarakhand, Telangana and Puducherry, the turnover limit is Rs. 20 lakhs. For Manipur, Mizoram, Nagaland, Tripura the limit is Rs. 10 lakhs.

Suppliers of service are required to be registered under GST only if their aggregate turnover in a financial year exceed Rs. 20 lakhs (Rs. 10 lakhs in special category states).

The following category of persons are not required to obtain registration under GST: -

  1. Persons exclusively making supply of non-taxable goods or services.
  2. Persons exclusively making supply of wholly exempted goods or services.
  3. An agriculturist to the extent of supply of produce out of cultivation of land
  4. Persons notified by the CBIC to be exempted from registration

Aggregate turnover means aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, export of goods or services or both and inter-state supplies of persons having the same PAN to be computed on all-India basis. Aggregate turnover does not include any GST or cess.

Currently the special category states are Manipur, Mizoram, Nagaland and Tripura.

The normal provisions applicable to supply of goods shall apply. In case of intra-state exclusive supply of goods, the turnover limit shall be 40 lakhs. In case of inter-state supply the turnover limit shall be Rs. 20 lakhs (Rs. 10 lakhs in case of special category states).

Persons making supply of services (other than hotel, cab, housekeeping) through an electronic commerce operator who is required to collect tax at source and having aggregate turnover up to Rs. 20 lakhs (Rs. 10 lakhs in case of special category states) is not required to obtain registration.

Yes. Any supplier can voluntarily obtain registration under GST.

If a supplier is providing taxable supply of goods or services or both from two different states/ union territories, he is required to obtain registration in each such state/ union territory.

Turnover is to be seen on an all-India basis against each PAN. Since taxable supply is being provided from a special category state, the turnover limit shall be Rs. 10 lakhs. Therefore, you are required to be registered under GST in both the states, if aggregate turnover exceeds Rs. 10 lakhs.

Usually, an entity with different branches in a state is required to obtain a single registration wherein one branch is specified as principal place of business and other branches are specified as additional place of business. However, a business may opt to get separate registrations for each business against the same PAN. In such a case, it should be noted that the total turnover in the country will be checked based on PAN.

What’s Included

  • Consultation with our Expert
  • Filing of Application for Registration
  • Generation of ARN
  • GST Registration Certificate

Documents Required

  • Copy of Passport/ Identity Proof (self-attested)
  • Proof of Principal Place of Business
  • Copy of PAN
  • Copy of Resolution
  • Details of Authorized Representative in India, if any
  • Bank Account details (Scanned copy of first page of bank passbook)
  • Estimated GST liability
  • GST Payment challan
  • Digital Signature

GST Registration


Easily Obtain GST Registration Online in India. Experts at Filecrat help you to get your business registered under GST in less than 6 working days.

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